Transport to Jersey and Guernsey — clearance outside UK VAT

Transport to Jersey and Guernsey (Channel Islands): clearance outside UK VAT

Jersey, Guernsey, Alderney and Sark are outside the European Union and outside the UK VAT area. We explain why clearance is needed even from the UK and how we arrange transport.

The Channel Islands, that is Jersey, Guernsey and the smaller Alderney and Sark, are Crown Dependencies lying outside the European Union and outside the UK VAT area. For tax and customs purposes they are treated as a separate territory, so clearance is needed even for a delivery from Great Britain, and all the more so from Poland. OTSL runs the transport with clearance and a ferry crossing.

A third territory for VAT: the Channel Islands belong neither to the EU nor to the UK VAT area. Instead of British VAT a local goods and services tax applies there. In practice every consignment to the islands requires a customs declaration, whether it travels from Poland or from Great Britain.

Why this differs from the Isle of Man

Unlike the Isle of Man, which shares a customs and VAT area with Great Britain, the Channel Islands are separated from it. This means a separate clearance on entry to the islands and careful preparation of documents. It is a destination where the Incoterms rules and the split of duties between seller and buyer matter in particular, because they decide who is responsible for clearance on the island side.

The route and the crossing

Road and port: the goods travel across the continent and reach the islands by ferry, among others from Portsmouth and Poole in England, as well as from Saint-Malo in France.
Clearance: a full customs declaration on entry to the islands, handled within the customs clearance in our order.
Documents: a set as for export outside the EU, described in the text on export documents.

Planning a delivery to Jersey or Guernsey? Describe the consignment in the contact form and we will set the route, the crossing and the clearance. The context of the other destinations is in the guide to the islands of Britain and Ireland.

Frequently asked questions

Why does a delivery to Jersey or Guernsey require clearance even from Great Britain?

Because the Channel Islands lie outside the UK VAT area and outside the European Union. For customs and tax purposes they are a separate territory, so crossing the border to the islands requires a customs declaration regardless of whether the goods travel from Poland or from Great Britain.

How do goods reach the Channel Islands?

By road across the continent and to the islands by ferry, among others from Portsmouth and Poole in England and from Saint-Malo in France. The choice of port depends on the route and the deadline. We book the crossing in advance and prepare the clearance on entry to the islands within a single order.

Does British VAT apply in the Channel Islands?

No. Instead of British VAT a local goods and services tax applies on the islands. What matters for arranging transport is that the islands are a separate tax and customs territory, so we prepare the documents as for export outside the European Union and set the split of duties according to the Incoterms rules.

Transport to Jersey and Guernsey (Channel Islands): clearance outside UK VAT

Why this differs from the Isle of Man

The route and the crossing

Frequently asked questions

Related articles

Transport to the Isle of Wight, Anglesey and Scilly: domestic UK islands

Transport to Northern Ireland: the rules of the Windsor Framework

Transport to Ireland (the Republic of Ireland): an EU market with no clearance

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